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2017 (9) TMI 1479 - AT - Central Excise100% EOU - Liability of interest - Section 11AB of the CEA, 1944 - delay in payment of duty - Held that: - there is no dispute that the appellant was required to pay duty on DTA Sales from 01.10.2003 to 15.12.2003. Out of this amount of ₹ 69,17,090/- was paid on 18.12.2003. By letter dated 24.06.2004, they requested the Customs Department to debit the balance amount of duty against their outstanding duty liability for the months of October & November, 2003 - the demand of interest u/s 11AB is linked with the determination of duty u/s 11A of the said Act. Therefore, the demand of interest with duty is justified. Penalty - Held that: - the appellant deposited the entire duty on DTA Sales. The appellant had discharged the duty liability under Rule 8 of the Central Excise Rules, 2002 on monthly basis - penalty to be set aside. Appeal allowed - decided partly in favor of appellant.
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